Jack's Gross Pay for the Week Is $1400

Jack's gross pay for the week is $1400.His year-to-date pay is under the limit for OASDI.Assume that the rate for state and federal unemployment compensation taxes is 6% and that Jack's year-to-date pay has previously exceeded the $7000 cap.What is the total amount of payroll taxes that Jack's employer must record as payroll tax expenses? (Do not round your intermediate calculations.Assume a FICA-OASDI Tax of 6.2% and FICA-Medicare Tax of 1.45%.)

A) $86.80
B) $58.80
C) $20.30
D) $107.10